Abstract
ABSTRACT 
 This study aims to determine the effect of the effect of MSMES Actors perceptions of accounting on the use of accounting information system, the effect of accounting knowledge on the use of accounting information system, and the effect of business scale on the use of accounting information system. The sample of this research is SMEs in the city of Batam as many as 100 SMES. The hypothesis testing technique used is multiple linear regression and multiple coefficients of determination, which are used to measure the effect of more than one independent variable on the depent variable through the validity and reliability test stages, the classical assumption test of multicollinearity, heteroscedasticity, auto corellation, t test; F test. The result of thus research indicate that (1) there is no positive influence of the perception of MSME actors on the use of accounting information system. (2) there is no positive effect of accounting knowledge on the use of accounting information system. (3) there is a positive effect of business scale on the use of accounting information system. (4) there is a positive influence on the perception of MSME actors about accounting, accounting knowledge, and business scale on the use of accounting information system.
 
 Keywords: Perceptions of MSME on Accounting; Accounting Knowledge; Business Scale; Use of Accounting Information System.
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